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2024-03-31-accounts

Caraline Eating Disorder Counselling and Support Service Annual Report and Accounts 1[st] April 2023 – 31[st] March 2024

Registered Charity Number 1053897

1

Caraline Financial Statements

Year Ended 31[st] March 2024

Contents Page
Members of the board and professional advisor 3
Trustees Annual Report 4-8
Independent examiners report 10
Statement of financial activities 11
Balance Sheet 12
Notes to the Financial Statements 13-15

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Financial Statements Year Ended 31[st] March 2024

The Board of Trustees

Wendy Whipp – Chair of the board

Brian Holmes - Treasurer

Sara Yearwood

Jessica Smith

Maria Antypa

Grace Ambrose

Natalie Lister

Dean Langford

John Jackson

Chief Executive Officer

Claire Jackson

Charity Address

Kline House

13 George Street West

Luton

LU1 2BJ

Independent Examiner

Alan Endersby

Streets S J Males Limited

Basepoint Business & Innovation Centre

110 Butterfield

Luton

LU2 8DL

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Financial Statements

Year Ended 31[st] March 2024

The Caraline Board of Trustees has the pleasure of presenting its annual report and unaudited accounts for registered charity 1053897 for the year ended 31 March 2024.

Our Vision

Caraline envisions a world where eating disorder prevention is part of our education system and early intervention eating disorder therapies are accessible to all.

Our Mission

Founded in 1994, Caraline is committed to providing early evidenced-based intervention therapies to those living with eating disorders and their caregivers. Caraline will dispel myths associated with eating disorder recovery by the provision of psychoeducation.

Values

Integrity – We maintain the highest standards of professional and ethical behaviour. Our therapists approach individual therapy, group therapy and support groups with compassion, kindness and respect. All our therapy team receive regular and professional supervision, both in-house and externally.

Evidence-Based - Evidence-based practice includes the integration of the best available evidence, clinical expertise and client values. All therapy received at Caraline is approved by the NHS using the evidence-based practice principles

Respect- At every stage of our treatment process, all of Caraline’s clients, caregivers, and staff will be treated with respect and dignity.

Diversity – Caraline values equality and inclusion for all, irrespective of culture, religious beliefs, or sexual orientation. Client feedback is important to us when designing service provision.

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Financial Statement

Year Ended 31[st] March 2024

Chair Report

Annual report and financial statements for the year ended 31 March 2024.

2024 marks a significant year for the charity as it has reached thirty years of service to the community. We are proud of this achievement and will continue to provide care to those in need in the years to come.

The aim of the charity is to help those presenting with an eating disorder via therapeutic intervention and also to support those caring for someone with an eating disorder. To achieve this, the charity has provided one-to-one interventions, group work and carers support groups, as well as peer support groups.

This service is provided to those in need regardless of race, ethnicity, sexual orientation, identification, or disability. With regard to age, the service was helping those 18 or over. However, funding has been sought to help those between 15 and 17, thus enabling a larger age range of people who can be supported by the charity.

We have continued to deliver the ‘The Body Project’ in schools and provided training on eating disorders to other professionals. This enables a wide range of people to become equipped with the necessary skills to identify and work with those presenting with an eating disorder. The ‘Body Project’ allows us to reach out to young people to help them understand the nature of EDs and how to prevent them from becoming a part of their lives.

Over the year, we have been joined by two new trustees, Dean Langton and Maria Antypa. Grace Ambrose stepped down as a trustee due to work commitments. As trustees, we aim to support the charity's work and consider new avenues of financial support with a view to widening our reach in securing funding from other sources as well as the NHS.

This year, we have welcomed trainee Clinical Psychologists and a trainee CBT therapist from Hertfordshire University to a placement at Caraline. We hope to continue this work into the next academic year.

Positive feedback continues to be received from service users and their carers. As trustees, we are proud of the achievements of all the Caraline staff and their important work.

5

Financial

Our unrestricted fund had a small deficit of £6,043 at the end of the year, giving a year-end balance of £166,546.

Our restricted fund surplus was £133,416 in the year, giving a year-end balance of £160,906. This arose from over-activity funding from BLMK ICB of £137,000 paid to Caraline for delivering services to an extra 137 clients.

Caraline’s reserve policy is to hold 3 months of expenditure in unrestricted funds. For 2024, this amount was £90,000. The amount held in unrestricted net current assets was £56,554.

We are looking forward to the year ahead and anticipate growth in the services we offer.

Wendy Whipp

6

Financial Statement

Year Ended 31[st] March 2024

Chief Executive Officer Report

This year marks a significant milestone for Caraline as we celebrate our 30[th] anniversary. Over the past three decades, Caraline has made a profound and lasting impact on those affected by eating disorders. We reflect on how we have evolved significantly in response to the increasing prevalence of eating disorders, societal attitudes and the advancements in research and treatment.

The past 30 years have evidenced an increased awareness and understanding of eating disorders and recognition of severe mental health conditions. Caraline, through its active awareness campaigns and local partnerships, has significantly contributed to this. We are proud to be embedded locally with our NHS Children and Adults Specialist Eating Disorder Services, which provides stepped care and transition services. We are one of the representatives for VCSE providers within the NHS East of England Eating Disorder Clinical Network. More recently, we have become members of the Regional Eating Disorder Charity Alliance Network (REDCAN), making a difference locally and nationally.

With the advancements in research and clinical practice, Caraline has continued to provide evidence-based therapy, focusing on prevention and early intervention, to our clients, ensuring the most effective care possible. This past year, we actively treated 215 individuals with eating disorders. The use of evidence-based treatment allows us to record outcomes both quantitatively and qualitatively. These measures have shown the reduction of eating disorder symptoms and improved quality of life at post-treatment follow-up.

Included within our evidence-based offer to our clients are the following.

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The Body Project

The Body Project is a world-renowned empirically based eating disorder prevention programme that promotes body acceptance. With some investment from CAMHS commissioners, we delivered the programme to 36 young people across two schools. Outcome data was positive with requests for further delivery. We are now actively seeking further funds to support the continuation of the project as we advance, and I will update you on the progress in the 24/25 annual report.

Training

In addition to our client support services, we have expanded our training provision to support further those affected by eating disorders. Given the lack of specialist clinicians in the field of eating disorders, the development of training programmes and workshops for healthcare professionals is essential in creating awareness and timely referrals to services. Equally, we wish to expand on clinicians who want to work with eating disorders and have been innovative in offering placements to students studying for their clinical doctorate in psychology. In 2024, we wish to expand this further to trainee therapists. Our vision is to enhance the clinical workforce for eating disorders within the VCSE and NHS.

Finally, these past 30 years would not have been possible without the dedication of Trustees and colleagues, past and present. The dedication and commitment of these team members fills me with pride. As the charity’s founder and CEO, I thank you all, and I look forward to our plans and working together in 2024.

Claire Jackson

Chief Executive Officer

8

Caraline Eating Disorders Counselling and Support Services

Independent examiners report to the trustees of Caraline Eating Disorders Counselling and Support Services

I report on the accounts of the charity for the year ended 31st March 2024, which are set out on pages 11 to 15.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £25,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).

Having satisfied myself that the charity is not subject to audit under charity law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS102SORP)

have not been met or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

Name: Streets S J Males Limited Date: 23/10/2024 Basepoint Business & Innovation Centre 110 Butterfield Luton LU2 8DL

Relevant professional qualification or body: ICAEW

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Caraline Eating Disorders Counselling and Support Services Statement of Financial Activities for the year ended 31 March 2024

Incoming Resources
BLMK ICB Service Level Agreement
Donations
Grants
Bank Interest
Other Income
Total Income
Resources expended
Wages and salaries
Pensions
Employer's NI
Subcontractor costs
Staff training and welfare
Travel and subsistence
Rates and Utilities
Bank Fees
Cleaning
Premises Maintenance
Postage, Freight & Courier
Light and Heating
General Expenses
Insurance
Printing & Stationery
IT Software and Consumables
Subscriptions
Telephone & Internet
Depreciation
Accountancy fees
Advertising and PR
Other legal and professional
Total Expenses
Surplus/(Deficit) of Income over Expenditure
Fund balance b/f
Surplus/(Deficit) of Income over Expenditure
Transfer between funds
Fund balance c/f		 Unrestricte
d funds
£
-
5,203
-
440
2,365
8,008
-
-
-
-
-
595
-
62
539
328
10
-
8
1,029
378
2,449
449
611
-
5,942
35
1,616
14,051
(6,043)
172,589
(6,043)
-
166,546		 Restricted
funds
£
468,504
-
10,760
-
-
479,264
271,053
6,951
22,156
16,443
2,452
-
946
-
1,616
985
-
2,523
-
3,087
1,131
7,345
-
1,832
2,478
-
-
4,850
345,848
133,416
27,490
133,416
-
160,906		 2024
Total
funds
£
468,504
5,203
10,760
440
2,365
487,272
271,053
6,951
22,156
16,443
2,452
595
946
62
2,155
1,313
10
2,523
8
4,116
1,509
9,794
449
2,443
2,478
5,942
35
6,466
359,899
127,373
200,079
127,373
-
327,452		 2023
Prior year
funds
£
387,251
44,482
3,485
20
5,255
440,493
339,442
8,203
28,769
12,000
1,080
557
832
69
942
2,465
-
2,235
132
914
1,930
8,100
517
3,408
7,979
6,950
51
5,832
432,407
8,086
191,993
8,086
-
200,079

11

Caraline Eating Disorders Counselling and Support Services Registered number: 1053897 Balance Sheet as at 31 March 2024

Registered number:
Balance Sheet
as at 31 March 2024		 1053897
2024 2023
Unrestricted Restricted
Notes funds funds Total Total
£ £ £ £
Fixed assets
Tangible assets 3 109,992 - 109,992 111,143
Current assets
Debtors 4 345 137,000 137,345 60,154
Cash at bank and in hand 69,597 23,906 93,503 81,105
69,942 160,906 230,848 141,259
Creditors: amounts falling
due within one year 5 (13,388) - (13,388) (52,323)
Net current assets 56,554 160,906 217,460 88,936
Net assets 166,546 160,906 327,452 200,079
Funds of the Charity
Restricted funds - 160,906 160,906 27,490
Unrestricted funds 166,546 - 166,546 172,589
Total Funds 166,546 160,906 327,452 200,079

Signed:

Signature Print Name Date of approval San Se. MDE e..22-40-24 Signature Print Name Date of approval

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Caraline Eating Disorders Counselling and Support Services Notes to the Accounts for the year ended 31 March 2024

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, and with the Charities Act 2011.

There have been no changes of accounting policy, changes to accounting estimates or material prior year errors.

Recognition of income

Income is included in the Statement of Financial Activities (SoFA) when

Grants and donations are only included in the SoFA when the general income recognition criteria are met.

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Support costs

The charity has incurred expenditure on support costs.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Office Equipment over 2 years

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Caraline Eating Disorders Counselling and Support Services Notes to the Accounts for the year ended 31 March 2024

Debtors

Debtors (including trade debtors, prepayments and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

2
Employee costs
Salaries and wages
Social security costs
Pension costs (defined contribution scheme)		 2024
271,053
22,156
6,951
300,160		 2023
339,442
28,769
8,203
376,414

2 (2023 - none) employees received employee benefits for the reporting period of more than £60,000.

Charitable activities
Overheads
Average number of persons employed by the charity		 2024
Number
7
2
9		 2023
Number
10
2
12

During the year 1 Trustee (2023 - 2) received payment for services to the charity as authorised in the charity trust deed.

Wendy Whipp received £12,000 (2023 - £11,500) for supervision services provided to the charity.

3 Tangible fixed assets

Tangible fixed assets
Cost
At 1 April 2023
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Freehold land and buildings:
Historical cost
Cumulative depreciation based on historical cost		 Land and
buildings
£
107,101
107,101
-
-
-
107,101
107,101		 Office
Equipment
£
23,869
23,869
18,500
2,478
20,978
2,891
5,369
2024
£
107,101
-
107,101		 Total
£
130,970
130,970
18,500
2,478
20,978
109,992
112,470
2023
£
107,101
-
107,101

Kline House, Luton was purchased in 1997 from a National Lottery grant and is held at historical cost.

In August 2021, the National Lottery Community Fund confirmed they no longer hold a financial interest in the property.

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Caraline Eating Disorders Counselling and Support Services Notes to the Accounts for the year ended 31 March 2024

4
Debtors
Trade debtors
Other debtors
5
Creditors: amounts falling due within one year
Trade creditors
Taxation and social security costs
Other creditors		 2024
£
137,345
-
137,345
2024
£
390
11,235
1,763
13,388		 2023
£
58,255
1,899
60,154
2023
£
2,797
7,612
41,914
52,323

6 Independent Examiner's fee

In 2024 £1,260 (2022 - £1,000) was paid to Streets Chartered Accountants for examination of the charity's accounts.

7 Reserves policy

Caraline's policy is to hold 3 months of expenditure in cash reserves.

If the balance falls below this amount the trustees will be informed and monitor the balance weekly until it returns to this level.

In 2024 this amount was £90,000.

8
Movement in funds
General Funds
BLMK ICB and Grant Funding
Total Funds		 At 31/3/23
Net movement
in funds
£
£
172,589
(6,043)
27,490
133,416
200,079
127,373		 At 31/3/24
£
166,546
160,906
327,452

Net movement in funds, included in the above are as follows

Unrestricted funds
General Funds
Restricted funds
BLMK ICB and Grant Funding
Total Funds		 Incoming
resources
£
8,008
479,264
487,272		 Outgoing
resources
£
(14,051)
(345,848)
(359,899)		 Movement
in funds
£
(6,043)
133,416
127,373

15